2016 (11) TMI 103 - CESTAT BANGALORE

2016 (11) TMI 103 - CESTAT BANGALORE - TMI - MODVAT/CENVAT credit - Rule 57Q of Central Excise Rules, 1944 - manufacturers of cement and clinker - use of subject items in the factory except in case of hydraulic excavator, which was used by the appellant in their mines - Held that: - the matter is squarely covered by the Hon’ble Supreme Court s decision in case of Madras Cement Ltd. vs. CCE, Chennai [2010 (7) TMI 179 - SUPREME COURT] where it was held that As regards the Modvat/Cenvat credit on c .....

nt ORDER Per Ashok K. Arya The appellant viz., M/s. Rajashreee Cements, a unit of M/s. Grasim Industries Ltd., Gulbarga is in appeal against the Order-in-Appeal No.284/2003 dated 28.8.2003 whereunder the credit of ₹ 14,99,586/- was disallowed under Rule 57Q of Central Excise Rules, 1944. 2. The appellant has been represented by the learned advocate, Shri Karthiekeyan.L.S., Advocate and Revenue has been represented by the learned AR, Shri Pakshi Rajan. 3. We find that the lower Revenue auth .....

vocate on behalf of the appellant based on his appeal memorandum and written submissions inter alia pleads as follows: (i) The appellant submits that the aforementioned goods (amounting to ₹ 7,59,586/-) were used by the appellant in their factory. Only the Hydraulic Excavator on which credit of ₹ 7,40,000/- was availed by the appellant was used in their mines. (ii) The appellant submits that Section 57Q itself allows modvat credit on the capital goods used by a manufacturer in the fa .....